Indiana Code § 22-5-1.7-1

"Business entity"
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Sec. 1. (a) As used in this chapter, "business entity" means a person or group of persons that perform or engage in any activity, enterprise, profession, or occupation for gain, benefit, advantage, or livelihood.       (b) The term includes self-employed individuals, partnerships, corporations, contractors, and subcontractors.       (c) The term does not include a self-employed person that does not employ any employees.

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